ISLAMABAD: Federal Board of Revenue (FBR) has said that an Inland Revenue officer cannot be appointed a judicial member of appellate tribunal.
The FBR for explaining the important changes in Section 130 of Income Tax Ordinance, 2001 through Finance Act, 2017 has issued Income Tax Circular No. 04 of 2017.
The appellate tribunal Inland Revenue comprises of judicial as well as accountant members.
Prior to the Finance Act, 2017 the qualification criteria for appointment as judicial members were as under:-
(i) A person who has exercised the powers of a District Judge and is qualified to be a Judge of the High Court;
(ii) A person who is or has been an advocate of a High Court and is qualified to be a judge of the High Court; or
(m) A person who is an officer of Inland Revenue Service in BS-20 or above and is a law graduate.
In an effort to augment the confidence of taxpayers over appellate fora and to promote greater transparency, an Officer of Inland Revenue has now been barred from appointment as Judicial Member of the Appellate Tribunal Inland Revenue.
Officer of Inland Revenue shall continue to be eligible for appointment as accountant members under sub-section (4) of section 130 of the Ordinance.